https://www.taxtmi.com/caselaws?id=46443 Extended limitation under Section 11A of the Central Excise Act could not be invoked where the assessees had already disclosed collection of the disputed charges and the notice covered a time-barred period; the Revenue therefore failed on limitation. Container hire charges collected from marketing agents were also held not includible in the assessable value of aerated water, the valuation issue being covered by earlier decisions on similar facts; the Revenue therefore failed on valuation as well. The challenged orders were upheld in favour of the assessees. en-us Wed, 20 Nov 2002 00:00:00 +0530 Wed, 25 Dec 2019 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46443 Extended limitation under Section 11A of the Central Excise Act could not be invoked where the assessees had already disclosed collection of the disputed charges and the notice covered a time-barred period; the Revenue therefore failed on limitation. Container hire charges collected from marketing agents were also held not includible in the assessable value of aerated water, the valuation issue being covered by earlier decisions on similar facts; the Revenue therefore failed on valuation as well. The challenged orders were upheld in favour of the assessees. Case-Laws Central Excise Wed, 20 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46443